Lewis Stores (Pty)Ltd v Commissioner General For the Eswatini Revenue Services and Another (1176 of 2022) [2023] SZHC 538 (4 July 2023)

Application for declaratory order and review of Second Respondent's decision to impose penalties  in terms of Section 40 (1) of the Income Tax Order  1975-Applicant alleging that decision by functionary is unlawful and liable to be set aside on reviev.1. Respondents arguing that Applicant liable to pay additional tax and/or penalties on  account of failure by the latter to file income tax returns for the 2020 and 2021 financial years on time.


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